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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Rejection of an amount of the customs duty paid in excess - ...


Respondents Seek Refund for Excess Customs Duty Paid; FOB Price Misinterpreted as Cum-Duty Price, Refund Denied.

August 6, 2018

Case Laws     Customs     AT

Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund.

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